ORS 264.220
Disposal of taxes levied when organization declared invalid

When an attempt has been made to organize a district under the provisions of this chapter and subsequently by a judgment of a court of competent jurisdiction it has been declared that the organization is invalid, but prior to such judgment the invalid organization has levied taxes, the funds derived from the levy shall be disposed of as follows:

(1)

If the area embraced in the invalid organization is embraced in a subsequently created organization composed of unincorporated or incorporated territory, or combinations thereof, for the purpose of furnishing domestic water to the inhabitants thereof, the custodian of the taxes collected for the invalid organization shall turn them over to the subsequent organization to be used only for the purpose of furnishing domestic water to such inhabitants.

(2)

If the subsequent organization does not embrace all territory embraced in the invalid organization, such taxes as have been collected from the levy upon property in areas not embraced in the subsequent organization shall be refunded to the payers thereof by the custodian of the taxes before the balance is turned over to the subsequent organization.

(3)

If no such subsequent organization is created to provide domestic water for the inhabitants of such an area, within a period of two years after the entry of the judgment of invalidation, the taxes collected shall be refunded by the custodian of them to the taxpayers who paid them. [Amended by 2003 c.576 §409]

Source: Section 264.220 — Disposal of taxes levied when organization declared invalid, https://www.­oregonlegislature.­gov/bills_laws/ors/ors264.­html.

264.010
Definitions 264.015
Application of ORS chapter 255 264.110
Formation of domestic water supply district 264.114
Annexation where water supply affected by wildfire emergency 264.210
General powers of district 264.220
Disposal of taxes levied when organization declared invalid 264.240
Eminent domain authority 264.250
Authority to borrow money and issue general obligation bonds 264.260
Issuance of revenue bonds 264.270
Issuance of refunding bonds 264.280
Bond sale procedure 264.300
Tax assessment, levy and collection 264.306
Regulations concerning use of water and district property 264.308
Requiring cash deposits of water users 264.310
Rates for water furnished 264.312
Increasing water rates 264.314
Shutting off water if delinquent in payment of water bill 264.320
Refund of cost of water main extension 264.330
Hydrants for fire protection 264.335
Authority to exercise powers of sanitary district 264.336
Exercise of sanitary district powers in territory covered by 2020 major disaster declaration related to wildfires 264.340
Purchase and maintenance of fire equipment 264.342
Adoption of fire prevention code 264.344
Scope of fire prevention code 264.346
Violation of code or failure to remove hazards prohibited 264.348
Copies of code to be filed with Department of State Fire Marshal and posted at fire stations 264.349
Revoking authority to furnish fire protection services 264.350
Street lighting system 264.352
Drainage work 264.360
Cooperative agreements 264.362
Initiation of proceedings 264.364
Board action on report 264.366
Declaration of intention 264.368
Manner of doing work 264.370
Hearing 264.372
Methods of assessment 264.374
Appeal from assessment 264.376
Notice of assessment 264.378
Assessment lien records 264.380
Errors in assessment calculations 264.382
Deficit assessment 264.384
Excess assessment 264.386
Abandonment of proceedings 264.388
Guides in testing validity of proceedings 264.390
Reassessment 264.394
Enforcement of assessment lien 264.410
Board 264.417
Position numbers for commissioners 264.420
Calling of special elections 264.430
Proceedings of board 264.470
Deposit and withdrawal of moneys 264.480
Board of commissioners after merger or consolidation 264.505
Agreement to supply additional water prior to approval of annexation petition 264.540
Fire hydrants in city joined or annexed to district 264.550
Contracts between district and city joined or annexed to district 264.560
Permissible services 264.810
Employees’ retirement system authorized 264.820
Budgeting for retirement system 264.830
Employee contributions 264.840
Limitation on membership 264.875
Assumption of debts and obligations of district upon dissolution 264.990
Penalties
Green check means up to date. Up to date

Current through early 2024

§ 264.220’s source at oregon​.gov